E-16 - Real Estate Assessment Act

Section 6 Disposition versions

1977-12-31

6. (1)  The assessor shall prepare the roll for each fiscal year.

(2)  The roll is the property of the municipal corporation or, as the case may be, the county corporation acting by virtue of section 38.

The documents gathered or prepared by the assessor for the preparation of the roll, whether or not they were used for such purpose, are the property of the owner of the roll. However, the municipality, through its assessor, is the custodian of such documents, for the benefit of their owner.

The documents referred to in the second paragraph of this subsection are confidential except that an owner is entitled to examine any document relating to his immoveable.

The Minister may, without cost, obtain from the clerk a copy of or any extract from the roll in force or the roll preceding the roll in force.

He may also commission a person to examine the documents declared confidential by virtue of this section and require such person to report to him on his findings. Where such is the case, the assessor must present and exhibit to the mandatary of the Minister, if ordered by him to do so, any document declared confidential by virtue of this section.

1971, c. 50, s. 6; 1975, c. 68, s. 5.